稅收條款 的英文怎麼說

中文拼音 [shuìshōutiáokuǎn]
稅收條款 英文
tax clause
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 條 : Ⅰ名詞1 （細長的樹枝） twig 2 （條子） slip; strip 3 （分項目的） item; article 4 （層次; 秩序; 條...
  • 款 : Ⅰ形容詞1 （誠懇） sincere 2 [書面語] （緩; 慢） leisurely; slow Ⅱ動詞1 （招待; 款待） receive wit...
  • 稅收 : tax revenue稅收參考價格 tax reference price; 稅收分享 tax sharing; 稅收負擔 tax burden; 稅收管理 ...
  • 條款 : clause; article; provision
  1. In addition, an amount equal to the duty payable on the goods at the country of import will be collected by hkgcc as guarantee for due compliance of the terms and conditions of the carnet

    此外，亦須收取相等於進口國家就該貨物徵收稅項的數額，作為遵守報關單證條款的保證。
  2. Therefore, the experience and lessons of other countries " treaty practices in eliminating any contradictions between their cfc legislations and tax treaties show that it is necessary to incorporate a specific reserving clause in the tax treaty or to include a treaty - overriding provision in the cfc legislations

    因此，借鑒有關國家的條約實踐，為排除cfc立法與稅收協定相沖突的任何意見，在稅收協定中加入特別的保留條款，或者在cfc立法中加入特定的條約超越條款是絕對有必要的。
  3. Article 34 the term " proof of tax payment certificate " as stated inarticle22 of the tax administration law shall refer to the various types of tax paid certificates, tax memos, revenue stamps, withholding certificates and other documentation of tax payment

    第三十四條稅收征管法第二十二條所稱完稅憑證，是指各種完稅證、繳款書、印花稅票、扣（收）稅憑證以及其他完稅證明。
  4. Sums received for the use or right to use in hong kong any patent, design, trademark, copyright material or secret process or formula or other of a similar nature section 15

    就容許或授權在香港使用專利、設計、商標、受版權保護的資料、秘密工序或方程式或其他相類性質的財產而收取的款項。 《稅務條例》第15 （ 1 ） （ b ）條
  5. Sums received for the use or right to use outside hong kong any patent, design, trademark, copyright material or secret process or formula or other of a similar nature, which are deductible in ascertaining the assessable profits of a person under profits tax not applicable to sums received or accrued before 25 june 2004 section 15

    就容許或授權在香港以外地方使用專利、設計、商標、受版權保護的資料、秘密工序或方程式或其他相類性質的財產而收取的款項，而該款項在確定某人根據利得稅的應評稅利潤時是可予扣除的（不適用於在2004年6月25日前收取或應累算的款項） 。 《稅務條例》第15 （ 1 ） （ ba ）條
  6. It is from our country ’ s tax law administrative realm, use summarized, compared and more empirical methods make a legal analysis with the definition, nature, the exercise of the tax subrogation in the theory. at the same time in practice provide some useful comments and suggestions for the tax subrogation system

    根據新《中華人民共和國稅收徵收管理法》第五十條的規定，稅收代位權是指，對于拖欠稅款的納稅人到期的債權等財產權利，稅務機關可以依法向納稅人的債務人追索以抵繳稅款。
  7. Recovery of tax under section 76 of the inland revenue ordinance

    根據稅務條例第76 1條追收稅款
  8. Except that we are facing the direct danger - - invalidation of the articles involved in the contract favorable to our interests, something like sharing the tax burdens, there seems no immediate need to send letter to him

    除了我們正面對的直接威脅-合同內的無效條款對我們的收益是有利的，其他的如分配稅負看起來沒有及時寫信給他的必要
  9. Article 36 current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short - term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for expenses, etc

    第三十六條流動負債是指將在一年或者超過一年的一個營業周期內償還的債務，包括短期借款、應付票據、應付帳款、預收貨款、應付工資、應交稅金、應付利潤、其他應付款、預提費用等。
  10. Sums received by way of hire, rental or similar charges for the use of movable property or the right to use movable property in hong kong section 15

    因容許或授權在香港使用的動產，而以租賃費、租金或其他相類似形式所收取的款項。 《稅務條例》第15 （ 1 ） （ d ）條
  11. An investigation by the inland revenue department into the tax affairs of winbusy limited revealed that the company had omitted to report sales proceeds received from two hotels totaling 9. 69m in the profits tax returns for the tax years 1992 93 to 1997 98, contrary to section 82 of the inland revenue ordinance. the tax undercharged amounted to 1, 500, 724

    稅務局于調查永互有限公司的稅務事宜時，發現該公司於1992 93至1997 98六個課稅年度，在其利得稅報稅表內漏報了售予兩間酒店的銷貨收入，觸犯稅務條例第82 1 a條，涉及的銷貨數額約為969萬元，逃繳稅款共1 ， 500 ， 724元。
  12. He pleaded guilty to four counts of tax evasion charges on may 19. an investigation by the inland revenue department ( ird ) into the tax affairs of winbusy limited revealed that the company had omitted to report sales proceeds received from two hotels totaling $ 9. 69m in the profits tax returns for the tax years 199293 to 199798, contrary to section 82 ( 1 ) ( a ) of the inland revenue ordinance. the tax undercharged amounted to $ 1, 500, 724

    稅務局于調查永互有限公司的稅務事宜時，發現該公司於199293至199798六個課稅年度，在其利得稅報稅表內漏報了售予兩間酒店的銷貨收入，觸犯《稅務條例》第82 （ 1 ） （ a ）條，涉及的銷貨數額約為969萬元，逃繳稅款共1 ， 500 ， 724元。
  13. The order was a temporary measure taken under the public revenue protection ordinance to give effect to most of the revenue proposals announced in the budget speech delivered by the financial secretary on 3. 3. 99 when moving the second reading of the appropriation bill 1999

    該命令是根據公共收入保障條例而採取的短暫措施，以實施財政司司長於1999年3月3日動議二讀1999年撥款條例草案的財政預算案演辭中，所宣布的大部分稅收建議。
  14. At the meeting held on 16. 4. 99, hc agreed to set up a subcommittee to scrutinize public revenue protection ( revenue ) order 1999 ( the order ). the order was a temporary measure taken under the public revenue protection ordinance to give effect to most of the revenue proposals announced in the budget speech delivered by the financial secretary on 3. 3. 99 when moving the second reading of the appropriation bill 1999. the revenue proposals included increasing the lion rock tunnel ( lrt ) toll from $ 6 to $ 8, and increasing the cross - harbour tunnel ( cht ) tolls for private cars from $ 10 to $ 20 and for motorcycles from $ 4 to $ 8

    於1999年4月16日的會議上，內務委員會同意成立小組委員會，負責審議《公共收入保障（收入）令》 （下稱"該命令" ） 。該命令是根據《公共收入保障條例》而採取的短暫措施，以實施財政司司長於1999年3月3日動議二讀《 1999年撥款條例草案》的財政預算案演辭中，所宣布的大部分稅收建議。稅收建議包括將獅子山隧道（下稱"獅隧" ）收費由6元提高至8元；以及將海底隧道（下稱"海隧" ）私家車收費由10元提高至20元，電單車收費則由4元提高至8元。
  15. The result shows that, under the condition of perfect competition, if bank ' s costs of providing transaction services for customers are sufficiently small, then a small tax on deposits interest income does not affect the choice of depositors ( or investors ) between deposits and direct investment ; a business tax on bank loan interest income leads to tax incidence, thus raises loan rates and induces entrepreneurs to switch from bank loan to direct financing ; a tax on bank ' s income also raises the loan interest rate, and hence reduces the demand of loans

    研究結果表明，在完全競爭條件下，當銀行為客戶提供的交易服務成本很低時，以較低的稅率對儲蓄利息開征利息所得稅不會影響儲戶（或投資者）在儲蓄和直接投資之間的選擇；對銀行貸款利息收入開征營業稅，則會引起稅收轉嫁，提高貸款利息率，使部分企業選擇直接融資方式而不是從銀行貸款；銀行業所得稅也會提高貸款利率，減少貸款需求量。
  16. Article 5 the term " taxpayer " as stated in the paragraph two ofarticle9of the tax administration law shall refer to a unit or individual not engaging in production or business operations, but obliged to pay tax pursuant to the provisions of the law and administrative legislation

    第五條稅收征管法第九條第二款所稱納稅人，是指不從事生產、經營活動，但是依照法律、行政法規規定負有納稅義務的單位和個人。
  17. Chapter three is the introduction of the tax policies related to our country software industry, and international comparison and drawing relatively experiences from other countries. chapter four is the positive analysis that tax policies takes the influence to the software industry

    促進軟體產業發展的稅收政策是政府根據特定的目的、在特定時間和特定范圍內對特定對象所制定的稅收附加規定和特別規定，是稅法中規定的優惠待遇的條款。
  18. By research into the related rules of wto, the paper draws the conclusion of the element requests to our tax - policy in order to meet the needs of the rules of wto, on the basis of which it comments on the new policies of tax preference for western development and suggests, by consulting foreign practices, a series of tax - policies matching the rules of wto, including reconstructing the tax superiority in west, offering the loose tax climate for talent, starting to impose a tax on environment protection and etc. finally, to deal with the problems appeared during the execution of tax - policies, this paper emphasizes the importance of tax - management, and makes some suggestions on how to enhance tax - management

    本文通過對wto相關條款的研究，總結出wto規則對我國稅收政策的基本要求，在此基礎上對已出臺的西部開發稅收優惠政策進行了評價，並參考和借鑒國外經驗，提出了一組適應wto要求的西部開發稅收政策。其中包括重新構建西部稅收優勢；為人才到西部創業創造寬松的稅收環境；改變股票交易印花稅的納稅地點和收入分享辦法；開征「西部開發稅」等配套稅種；開征「環境保護稅」 ，把保護生態效益和外向型經發展有機結合起來。同時，賦予西部地方政府一定的稅收立法權。
  19. Of the demand notice, issue of recovery notice to third party and initiation of legal action, etc as authorized by part xii of the inland revenue ordinance cap. 112 for recovering the total outstanding amount

    稅務局局長可立即根據稅務條例第112章第xii部的規定，採取法定追稅行動包括徵收百分之五附加費向第三者發出追收稅款通知書及進行法律行動等以追收欠款。
  20. The funds are expected not to be subject to profits tax in hong kong in respect of its income or capital gains

    各基金的收入或本金增值，預期不會受香港利得稅條款影響。
分享友人
分享到 Line

分享到臉書